Image of Pengaruh Profitabilitas, Keputusan Investasi, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Mediasi (Studi Empiris PadaPerusahaan Lq 45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2015)
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CD Skripsi

Pengaruh Profitabilitas, Keputusan Investasi, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Mediasi (Studi Empiris PadaPerusahaan Lq 45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2015)

This study was conducted to test (1) The effect of profitability on firm value, (2) The effect of investment opportunity set on firm value, (3) The effect of firm’s size on firm value, (4) The effect of profitability on CSR, (5) The effect of investment opportunity set on CSR, (6) The effect of firm’s size on CSR, (7) The effect of CSR on firm value, (8) Effect of mediation CSR of relationship between profitability and firm value, (9) Effect of mediation CSR of relationship between investment opportunity set, (10) Effect of mediation CSR of relationship between firm’s size and firm value. Object under study is a company listed in the LQ45 index during the period 2014-2015 with total sample some 66 companies. This study uses secondary data obtained from Indonesia Stock Exchange. Testing is done by using SPSS Version 20. Period to testing, conducted prior test data normality and linearity test. The results showed that (1) profitability doesn’t influence on firm value as shown by sig. 0,144 (0,144 > 0,05), (2) investment opportunity set influence on firm value as shown by sig. 0,000 (0,000 < 0,05), (3) firm’s size doesn’t influence on firm value as shown by sig. 0,111 (0,111 > 0,05), (4) profitability doesn’t influence on CSR as shown by sig. 0,406 (0,406 > 0,05), (5) investment opportunity set influence on CSR as shown by sig. 0,000 (0,000 > 0,05), (6) firm’s size influence on CSR as shown by sig. 0,000 (0,000 < 0,05), (7) CSR influence on firm value as shown by sig. 0,014 (0,014 < 0,05), (8) CSR doesn’t mediated the effect of profitability on firm value, (9) CSR mediated the effect investment opportunity set on firm value, (10) CSR mediated the effect firm’s size on firm value.Keyword: profitability, investment opportunity set, firm size, disclosure of corporate social responsibility, and firm value

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0126)
02 03. 117 (0126)
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Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0126)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
xi, 72 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0126)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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